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NY B81269




February 3, 1997

CLA-2-73:RR:NC:1:117 B81269

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.19.0000; 7326.90.8585

Ms. Silvia Perez
M.G. Maher & Company, Inc.
One Canal Place
Suite 2100
New Orleans, LA 70130

RE: The tariff classification of steel circles from Brazil.

Dear Ms. Perez:

In your letter dated January 8, 1997 on behalf of Cargill Ferrous International, you requested a tariff classification ruling.

The products to be imported are flat steel circles that are cut/stamped from flat-rolled, hot-rolled or cold-rolled steel plates. The plate material from which the circles are cut are made to various industry specifications such as ASTM A 36, the Standard Specification for Structural Steel, and ASTM A 516, the Standard Specification for Pressure Vessel Plates, Carbon Steel, for Moderate and Lower-Temperature Service. The steel circles will be imported in the following sizes: 1/4" x 100" and 15/32" x 140". These circles will be ultimately used for pressure vessels, rail car tanks, gas containers and general purpose tanks.

The applicable subheading for the steel circles will be 7326.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, forged or stamped, but not further worked, other. The rate of duty will be 4 percent ad valorem. You don't indicate in your ruling request that the steel circles are processed in any manner after the cutting/stamping operation (prior to importation). However, if these circles are subjected to any processes after cutting/stamping other than processes to remove burrs or stamping defects, operations intended to detect flaws in the metal, applications of rough coatings to protect against rust or other types of oxidation or stamping/punching/printing simple inscriptions such as trademarks, they would be classified under HTS subheading 7326.90.8585. This subheading provides for other articles of iron or steel, other, other, other, other. The rate of duty will be 4 percent ad valorem.

With regard to the classification of these products under HTS heading 7326, please note Slip Op. 95-49, Motor Wheel Corp. v. United States.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paula Ilardi at 212-466-5476.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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